为什么别人退税你补税？多项收入合并计税案例解析

Core Points - The article discusses the implementation of a combined individual income tax system in China, which was initiated after the new personal income tax law came into effect in 2019 [3]. Group 1 - The new tax system requires residents to report their comprehensive income from wages, labor remuneration, manuscript fees, and royalties, allowing for adjustments based on pre-paid taxes [3]. - This system aims to ensure that individuals with the same income level face the same tax burden within a tax year, promoting fairness in income distribution [3].